Arkansas · Statutes
Subchapter 7
18 sections
18 sections
- Ark. Code Ann. § 26-55-701Purpose of tax
- Ark. Code Ann. § 26-55-702Liability for tax
- Ark. Code Ann. § 26-55-703Exemptions
- Ark. Code Ann. § 26-55-704Allocation and distribution of tax
- Ark. Code Ann. § 26-55-705License required - Application
- Ark. Code Ann. § 26-55-706Bond of applicant
- Ark. Code Ann. § 26-55-707License - Issuance - Terms and conditions
- Ark. Code Ann. § 26-55-708Registration of licensee's motor vehicles
- Ark. Code Ann. § 26-55-709Interstate carrier certificates or permits
- Ark. Code Ann. § 26-55-710Quarterly mileage reports - Tax computation
- Ark. Code Ann. § 26-55-711Bonded and unbonded interstate motor fuel users - Penalty for insufficient purchase
- Ark. Code Ann. § 26-55-712Bonded and unbonded interstate users - Knowing failure to pay tax or penalty
- Ark. Code Ann. § 26-55-713Claims for refunds by nonbonded users
- Ark. Code Ann. § 26-55-714Interstate users - Tax refund procedure
- Ark. Code Ann. § 26-55-716Failure or refusal to pay tax - Penalties, interest, and costs
- Ark. Code Ann. § 26-55-717Unlicensed users - Failure to pay tax - Burden of proof
- Ark. Code Ann. § 26-55-718Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties
- Ark. Code Ann. § 26-55-719Records - Preservation - Inspection